[FULL Bench. ]

Present: The Hon. Sir Joseph T. Hutchinson, Chief Justice,
Mr. Justice Middleton, and Mr. Justice Grenier.

THE KING v. ABEYSEKERA.

Deed of gift-Stamp duty-Ordinance No. 3 of 1890, s. 23-Ordinance No. 1 of 1907. s. 29. A deed of gift of land must bear an ad valorem stamp.

APPEAL from a judgment of the District Judge of Kegalla. In this case the accused, a notary public, was charged under section 23 of Ordinance No. 3 of 1890 with having executed a deed of gift without having duly stamped it; and under section 29 of Ordinance No. 1 of 1907. with having permitted one Ekneligoda to

1 16 S. C. 368 (Nathan, vol. III., p. 1700).

execute the said deed, which was insufficiently stamped. The deed of gift in question bore a stamp of Rs. 10, and was not stamped according to the value of the land transferred by it. The learned  District Judge convicted the accused on both counts. He appealed.

Bawa (with him Batuwantudawa), for the appellant. -As this deed takes effect after the death of the person executing it, it amounts to a will, and requires no stamp. [C. J. -It takes effect immediately- on the executio